TL;DR — Quick Summary

Fix Aspel COI errors when creating or importing journal entries: unbalanced debits and credits, missing accounts, closed periods, and SAT XML import issues.

Aspel COI frequently shows errors when creating or importing journal entries (pólizas contables). From the classic unbalanced debit/credit error to import rejections due to incorrect file format or accounts missing from the chart, these issues halt bookkeeping and complicate SAT compliance. This guide covers the most common causes and their solutions.

The Error

The most frequent errors when working with journal entries in Aspel COI are:

  • “Error saving the entry” — appears when trying to post an entry where debits do not equal credits.
  • “The account does not exist in the chart of accounts” — an account code in a line does not match any account in COI’s chart.
  • “The accounting period is closed” — the entry date falls within an already closed period.
  • “File import error” — the CSV or TXT file does not match the format COI expects.
  • “Error processing XML” — when importing XML entries from SAE or NOI, the file has incompatible structures.
  • Entry saved but not showing in trial balance — the entry was created but was not applied to the correct period.
  • Duplicate entry number — COI rejects an entry because one with the same type and number already exists in the period.

Root Cause

Unbalanced debits and credits

The most common cause is that the sum of debits does not equal the sum of credits. This happens due to data entry errors, decimal rounding, or incomplete lines when copying data from another system.

Account missing from the chart

COI validates each account code against the configured chart. If an account has a slightly different code — an extra level, a missing dash, or a trailing space — COI rejects it. This is especially common when importing entries from another system with a different chart of accounts.

Closed accounting period

When a monthly period or the annual fiscal year is closed, COI blocks creation and modification of entries dated within that period. To fix an error in a closed period, you must temporarily reopen it.

Incorrect import file format

COI expects a file with columns in a specific order. Files exported directly from Excel (.xlsx), with incorrect delimiters, or with dates in a format other than DD/MM/YYYY will fail during import.

Incompatible XML from SAE or NOI

Journal entries generated by Aspel SAE or NOI use the SAT XML standard for journal entries, but older versions of COI or differences in the chart of accounts can prevent correct processing.

Step-by-Step Solution

1. Fix the unbalanced entry

  1. Open the entry with the error in COI.
  2. Sum debits and credits (use the on-screen totals or do it manually).
  3. Identify the line with the incorrect amount and correct it.
  4. If the difference is a rounding issue, adjust the last line by the penny difference.
  5. Save the entry — the error should disappear.

2. Create the missing account in the chart

  1. Note the exact account code that COI rejects.
  2. Go to Catalogs > Chart of Accounts.
  3. Search for a similar account with a different code.
  4. If the account does not exist, create it with the exact code, name, type (debit/credit nature), and correct level.
  5. Save the chart and try saving or importing the entry again.

3. Reopen a closed period

  1. Go to Settings > Accounting Periods (or Utilities > Periods depending on the COI version).
  2. Locate the closed period.
  3. Change its status to Open.
  4. Create or correct the entry with the corresponding date.
  5. Close the period again to maintain accounting integrity.

4. Prepare the import file from Excel

The correct column order for importing entries into COI is:

ColumnContentExample
AEntry type (D/I/E)D
BEntry number1
CDate31/03/2026
DAccount code1100-001
ELine descriptionMarch sales
FDebit10000.00
GCredit0.00

Steps:

  1. Prepare the file in Excel with columns in the order above.
  2. File > Save As > CSV (Comma delimited).
  3. Open COI and go to Utilities > Import > Entries.
  4. Select the CSV file and set the delimiter to comma.
  5. Review the preview — verify fields align correctly.
  6. Confirm the import and review the error log.

5. Import XML entries from SAE or NOI

  1. In Aspel SAE or NOI, export entries in XML format (SAT journal entries standard).
  2. In COI go to Utilities > Import > XML Entries.
  3. Select the generated .xml file.
  4. COI will display a summary of entries to import — verify amounts and dates are correct.
  5. If there are account errors, COI will list the rejected codes. Create the missing accounts and re-import.

Alternative Solution

If bulk import fails repeatedly, enter entries manually in small batches of 10-20 to identify exactly which one causes the error. Once identified, fix that row in the file and retry the full import.

For hard-to-find imbalances in entries with many lines, export the entry to Excel from COI, sum the debit and credit columns with SUM, and identify the exact difference before fixing it in the system.

Prevention

  • Use the official import template: Download and always use Aspel’s import template to avoid column order errors.
  • Validate the chart before importing: Run a chart of accounts listing and cross-reference it with the accounts in your import file before processing.
  • Respect accounting periods: Avoid posting entries to periods already in closing process. Establish a clear monthly cutoff policy.
  • Consistent two decimals: Always use two decimal places for all amounts. Avoid copying values from calculators or systems using more decimals.
  • Backup before bulk imports: Take a database backup of COI before any bulk journal entry import.

Entry saved but not appearing in the trial balance

Verify you are querying the trial balance for the correct period. In COI, the trial balance is filtered by period — if the entry is dated in March but you query February, it will not appear. Also confirm the entry status is “Applied” and not in draft.

Duplicate entry number

COI does not allow two entries of the same type with the same number in the same period. If you import entries that already exist, the system will reject them. Check the number range before importing and use COI’s auto-numbering option if available.

Error modifying an already-applied entry

Applied entries in COI are read-only. To modify them you must “unapply” them first from the entry menu, make changes, and re-apply. In closed periods you must reopen the period before unapplying.

SAT rejecting the XML when submitting electronic accounting

If the journal entries XML is rejected by the SAT portal (not by COI), the issue is usually: incorrect CFDI UUIDs referenced in the entries, dates outside the declared period, or an XML structure that does not comply with the current XSD schema version. Regenerate the XML from COI after correcting the referenced CFDIs.

Summary

  • The most common error when creating entries is the debit/credit imbalance — always sum both columns before saving.
  • Account codes must exist in COI’s chart before creating or importing entries that reference them.
  • Closed periods block entry creation — reopen them temporarily and close again after correcting.
  • For Excel imports, the file must be CSV with columns in COI’s specific order and dates in DD/MM/YYYY format.
  • SAE and NOI XML entries are imported from Utilities > Import > XML Entries and require a synchronized chart of accounts.
  • Always take a backup before bulk imports.